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Early Impressions – BRSR Core assurance and value chain disclosures

The Securities and Exchange Board of India (SEBI), on 12 July 2023, issued a circular (the circular) establishing new regulations to augment the reporting of Environmental, Social, and Governance (ESG) performance of the listed entities by integrating assurance and value chain disclosures. The SEBI’s focus in this area aligns with its objective to protect the interests of investors. Investors increasingly apply ESG parameters to their analysis to identify material risks and growth opportunities. This is because the investors believe that a purpose-led organization usually has a sound and resilient business model. With the growing importance of ESG, communicating what a company does in ESG is paramount. The reporting and disclosures thus occupy center stage. SEBI has recently undertaken a slew of positive measures and reforms aimed at bringing in consistency by keeping the ESG disclosures broadly aligned to global standards.

In this Early Impressions publication, we have highlighted the importance of these requirements and the building blocks that underpin them. In our view, having the right processes and controls developed ahead of time and embedding technology to collate and present the information is critical to successfully complying with the requirements of this circular.


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